Research On The Legal System Of Internal Control Information Disclosure Of Listed Companies

The capital market is actually an information market,and information is an important basis for the existence of the capital market.Many problems in the capital market can be found in the information.In the process of rapid development of China’s capital market,the information disclosure system plays a vital role in the capital market.Internal control information disclosure is a very important part of information disclosure of listed companies.The information collected through internal control is more sound and complete,which can better play a role in listed companies and the capital market.Perfect internal control information disclosure system can stimulate the enthusiasm of investors in the capital market and enhance their confidence in listed companies and even the whole capital market.At present,governments of all countries are aware of the important role of the internal control information disclosure system on the capital marketIn this paper,first in mastering internal control information disclosure of related concepts,on the basis of perfecting information disclosure system is analyzed the important influence to the internal control system,capital market,highlights the necessity of the construction of the information disclosure system;Secondly,it expounds the overall framework of China’s internal control system and information disclosure system and the main content of China’s current listed companies’ information disclosure,and deeply analyzes the problems existing in the construction of China’s listed companies’ internal control information disclosure legal system.Thirdly,it introduces the legal system of internal control information disclosure in the United States,and finds out the reference for our country through comparison.Finally,how to improve the internal control of listed companies information disclosure legal system proposed.